NIS B-1 is the standard issued by CINIF that requires ALL Mexican companies applying NIF — not just stock market issuers — to report 30 basic sustainability indicators starting in 2026 with FY2025 data. Its universal scope makes it the highest-impact standard in Mexico by number of affected companies. The IBSO indicators cover environmental, social, governance, and economic dimensions and are designed as the minimum auditable baseline.
Mexican private hospitals are the NIF sector with the highest environmental fine risk derived from NIS B-1 — NOM-087 non-compliance in RPBI handling carries direct SEMARNAT sanctions, and NIS B-1 reporting will create a public environmental compliance record that PROFEPA can use as an audit source. Hospital Español and Ángeles must align their NOM-087 reporting with NIS B-1 before 2026.
CFO and Operations Director of private hospitals and healthcare networks required by NIS B-1 with high RPBI generation
RPBI (Biological-Infectious Hazardous Waste) — the most critical and most difficult indicator: NOM-087-SEMARNAT requires final disposal manifests, but NIS B-1 requires reporting in tonnes by category (infectious, pathological, sharps, pharmaceutical) that many hospitals do not formally disaggregate
Anesthetic medical gases (desflurane, sevoflurane, isoflurane) with high GWP (Global Warming Potential of 20-2,500x CO2) — no recovery system installed in most Mexican operating rooms
High energy-consuming medical equipment (MRI, CT scanners, linear accelerators) with use cycles that prevent simple per-equipment sub-metering
Supply chain of disposable medical supplies (syringes, gloves, catheters) — suppliers with no carbon footprint data in Mexico's medical devices sector
| Required KPI | Data Source | Difficulty |
|---|---|---|
| RPBI generated per hospital bed (kg/bed/day) | Purchased electricity (Scope 2) | High 🔴 |
| Energy consumption per occupied bed (kWh/bed/day) | Electricity bills (Scope 2) | High 🔴 |
| Water consumption per patient-day (litres/patient-day) | Cat 1 - Insumos médicos, medicamentos y dispositivos | High 🔴 |
| Percentage of RPBI with certified and traceable final disposal (%) | HR / payroll system | Medium 🟡 |
| GHG Scope 1+2 emissions per equivalent medical procedure (kgCO2e/procedure) | ERP / accounting system | Medium 🟡 |
RPBI weight by NOM-087 classification category (many hospitals weigh the total but do not disaggregate by type for the IBSO hazardous waste report)
Volume and type of anesthetic gases consumed per operating room and anesthesia type (integration with pharmacy and anesthesiology system required)
Energy consumption of heavy medical equipment by study/procedure type (MRI, CT) — building management systems do not reach that level of granularity
That is why manual Excel-based processes will not pass the 2027 assurance. Without automated traceability, an external auditor cannot verify the completeness or accuracy of emissions data.
Reporting of all 30 Basic Sustainability Indicators (IBSO) organized across the four ESG+E pillars
Quantification of GHG emissions Scope 1 and 2 in metric tons of CO₂ equivalent with documented methodology
Measurement and reporting of total water consumption and its intensity relative to business volume
Disclosure of solid waste generation and disposal, and hazardous waste management practices
Mandatory social indicators: employee turnover, accident rate, gender pay gap, and training hours per employee
Connect data sources (ERP, meters, suppliers) to a centralized platform
Review with internal audit team and adjust consolidation perimeter
Generate report in CNBV/CINIF format ready for external assurance
Eliminate spreadsheets in Private Healthcare. Climatta connects your systems and automatically collects RPBI generated per hospital bed and other critical KPIs.
Every data point has source, date, and owner documented. The 2027 assurance auditor can trace every figure to its origin in your systems.
Generates the report in the exact CINIF format — tables, metrics, and narrative. No last-minute manual reformatting.
Climatta connects to Private Healthcare systems in 4 weeks. No months-long IT project or external implementation consultant.
Climatta centralizes all data collection, generates the report in regulatory format, and leaves it ready for 2027 external assurance. No spreadsheets.